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Legal analysis: Farmers' grain subsidies belong to township rural credit cooperatives.

Principles, procedures and standards of subsidies

1. The principle of comprehensive direct subsidy for agricultural materials and subsidies for improved varieties of crops is to subsidize according to the principles of "replenishing the previous year in the current year" and "replenishing seeds". The subsidy procedure is as follows: the planting area is based on the second contracted area of grain farmers, and the actual planting area of grain in the previous year is truthfully declared, verified by the village group, posted and publicized, and reported to the county agricultural bureau and the county finance bureau step by step after the village and township (town) have no objection according to the data. The county finance bureau calculates and issues the amount of subsidy funds according to the reported and summarized planting area, and each township distributes the subsidy funds to grain farmers according to the issued amount, and fills in the "roster" and submits it to the county finance bureau, the county agricultural bureau and the local rural credit cooperatives. The county finance bureau will remit the direct subsidy funds to the farmers' subsidy accounts of the rural credit cooperatives, and the credit cooperatives will transfer the subsidy funds to the "10% discount" account of each farmer according to the "roster", and the subsidy funds will not be distributed through the village Committee. Due to the changes in the planting area and standards confirmed by the province, the annual subsidy standards are inconsistent. Judging from the subsidies in recent years, it is increasing year by year. In 20 12 years, the comprehensive subsidy standard for agricultural materials is 69.66 yuan/mu, and the subsidy standard for improved crops is 15 yuan/mu.

2. The direct subsidy for grain reserve orders is issued by the county-level grain department. The specific operation procedure is: the county grain department will implement the order purchase plan to the grain farmers, sign the purchase contract and issue them a "grain sales card". When purchasing orders for grain reserves, according to the farmers' "grain sales card" and "order purchase code", the subsidy for every 50 kilograms in 2065,438+02 is 65,438+00 yuan.

Legal basis: Agricultural Law of People's Republic of China (PRC).

Article 37 The state establishes and improves the agricultural support and protection system, and adopts measures such as financial investment, tax incentives and financial support to support farmers and agricultural production and operation organizations to develop agricultural production and improve farmers' income level in terms of capital investment, scientific research and technology popularization, education and training, supply of agricultural means of production, market information, quality standards, inspection and quarantine, socialized services and disaster relief.

Under the condition that it does not conflict with the relevant international treaties concluded or acceded to by China, the state shall implement the income support policy for farmers, and the specific measures shall be formulated by the State Council.

Article 38 The State shall gradually raise the overall level of agricultural input. The annual growth rate of total investment in agriculture by the central government and local governments at or above the county level should be higher than the growth rate of recurrent fiscal revenue.

The agricultural funds arranged by the people's governments at all levels in the financial budget should be mainly used for: strengthening the construction of agricultural infrastructure; Support the adjustment of agricultural structure and promote the industrialized management of agriculture; Protect the comprehensive grain production capacity and ensure the national food security; Improve the animal and plant quarantine and epidemic prevention system and strengthen the prevention and control of animal and plant diseases, insects, weeds and rats; Establish and improve agricultural product quality standards, inspection and supervision system, agricultural product market and information service system; Support agricultural scientific research and education, agricultural technology popularization and farmers' training; Strengthen the construction of agricultural ecological environment protection; Support the development of poverty-stricken areas; Ensure the income level of farmers.

The investment in agricultural capital construction for planting, forestry, animal husbandry, fishery and irrigation and water conservancy should be coordinated as a whole.

In order to speed up the development of the western region, the state has increased its investment in agricultural development and ecological environment protection in the western region.

Thirty-ninth people's governments at or above the county level shall timely and fully allocate all agricultural funds in the annual budget. People's governments at all levels shall strengthen the supervision and management of the allocation and use of all kinds of agricultural funds in the country, ensure the safety of funds and improve the efficiency of the use of funds.

No unit or individual may intercept or misappropriate financial funds for supporting agriculture and credit funds. Audit institutions shall strengthen audit supervision of financial and credit funds for agriculture according to law.

Article 40 The state encourages and guides farmers and agricultural production and operation organizations to increase their investment in agricultural production and operation and small-scale irrigation and water conservancy projects by means of taxation, price and credit.

The state encourages and supports farmers and agricultural production and operation organizations to raise agricultural funds in various forms according to law on a voluntary basis.

Article 41 The State encourages social funds to be invested in agriculture, and encourages enterprises, institutions, social organizations and individuals to set up various funds for agricultural construction and agricultural science and technology education.

The state takes measures to promote agricultural development and expand the utilization of foreign capital.